TaxTMI 
TaxTMI 
1998 (3) TMI 411
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.... per : P.C. Jain, Member (T)]. - Briefly stated the relevant facts of the case, in so far as their materials, are as follows :- 1.1 The respondents are manufacturers of Metallised Plastic Films out of bare plastic films purchased by them from indigenous manufacturers of the latter. Those bare plastic films are removed on concessional payment of duty under Notifiction No. 53/88-C.E. dated 1....
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....he Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid." 1.2 The original authority confirmed a demand of duty against the respondents herein on the ground that it has not been proved on record by the respondents that the Metallised Films were produced out of the goods falling under Tariff Heading Nos. 39.01 and 39.15 on which the duty of excise or the countervai....
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....rers, were produced out of the duty-paid plastic materials in primary form, falling under Tariff Headings 39.01 to 39.15. 3. In this connection, we have enquired of the learned Chartered Accountant, Shri G.K. Mundhra about the correct factual position. He draws attention to pages 40 and 41 of the paper-book which indicate that their suppliers of bare plastic films namely, M/s. Polyplex Corpn....